Reasons to reject the correction in salary detail records by TDSCPC

Recently TDS
(CPC) has clarify that reasons to reject the correction in salary detail records and Reasons to reject the correction in deductee records are as follows respectively:

reasons pertaining to salary details are as follows:
  • In case of salary detail PAN update or delete of
    salary detail record, last total gross income should
    match with corresponding value
    in regular / previous statement
  • Salary detail record on which correction
    is filed does not exist in the regular / previous return
  • In case of addition of salary detail record, the
    record number should be unique and in sequence with the existing records
    in regular / previous return.
reasons pertaining to deductee details are as follows:
  • In a correction statement that updates / deletes deductee
    rows, verification keys
    from deductee data that should match with
    corresponding fields in regular / previous return are – Last PAN, Last
    total amount deducted at source, Last total amount deposited
  • Updation / deletion on deductee record is
    submitted in a correction statement but this deductee record does not exist in previous/
    regular return
  • Valid PAN to invalid PAN update is not allowed
    for a deductee row
  • Deductee detail record number should be unique in
    case of addition of deductees
  • If value of Reason for non-deduction / lower
    deduction / higher deduction / threshold field as per regular or last correction statement
    is ‘C’ , then update can be performed only on ‘PAN’, ‘Amount of Payment’
    and ‘Date of Payment’
  • Deletion of deductee record having value C in
    Reason for non-deduction / lower deduction/ higher deduction / threshold
    field, is not allowed
  • Valid PAN to another valid PAN update can be done
    only once for a given deductee row.
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